Pengaruh Solvabilitas, Ukuran Perusahaan, dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Food and Beverages

Aini, Nur (2017) Pengaruh Solvabilitas, Ukuran Perusahaan, dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Food and Beverages. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Timeliness is an obligation for companies listed on the Indonesia Stock Exchange to report their financial statements on a regular basis. Financial reporting is not timely to the public because the company went public had passed the time limit set by the Securities and Exchange Comissions. This research aims to examine the influence of solvability, firm size. And profitability on the timeliness of financial reporting. The population in this study is food and beverages companies from 2011-2015 listed on the Indonesia Stock Exchange. Purposive sampling is used to select the sample so as to obtain 13 companies. Analysis technique used is a test of statistical analysis method with a logistic regression with SPSS 21. The results of this study show that three independent variables in this study, namely solvability, firm size, and profitability did not have effect on the timeliness of financial reporting. Key word : Timeliness of Financial Repoting, Solvability, Firm Size, Profitability.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Jan 2020 03:53
Last Modified: 09 Jan 2020 03:53
URI: http://eprints.perbanas.ac.id/id/eprint/5841

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